摘要
近年来,公司治理结构和会计信息质量的关系问题引起各方的普遍关注。文章以中国资本市场A股上市公司为样本,采用实证和规范相结合的分析方法,从股权结构、董事会特征以及外部审计三方面考察了公司治理结构对会计信息质量的影响,研究发现公司治理结构对会计信息质量有显著的影响。文章为公司治理效率以及会计信息质量的提高找到更具实际意义的解决对策。
In recent years,the relationship between corporate governance structure and accounting information quality have came into public notice.This paper is based on the study of A-shared listed companies in China capital market and adopts the empirical analytic method and normative method. Focusing on the ownership structure, board characteristics and external audit, it studies the influences from corporate governance structure on the quality of accounting information. The original in- tention of this study is to find a way to optimize corporate governance and to make the quality of accounting information be- coming more precise.
出处
《广西财经学院学报》
2012年第6期94-100,共7页
Journal of Guangxi University of Finance and Economics
关键词
公司治理结构
会计信息质量
股权结构
董事会特征
外部审计
corporate governance
the quality of accounting information
ownership structure
board characteristics
external audit
